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FRANCE

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French consignment stock refers to goods stored by a supplier in France on behalf of a customer, while call-off stock refers to goods held by a supplier in France specifically for a customer who has the right to take ownership of the goods when needed.

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French consignment and call off stock

There are two stock regimes in France:

French Consignment Stock: French consignment stock refers to a business arrangement where goods are stored by a supplier in France on behalf of a customer. In this arrangement, the supplier retains ownership of the goods until they are actually sold by the customer. The customer has the right to use or sell the goods from the consignment stock, but the VAT liability is triggered only when the goods are sold to a third party. Until the goods are sold, the supplier does not charge VAT to the customer, as the customer is not considered the owner of the goods.

Call-Off Stock: Call-off stock, also known as stock on call, refers to goods held by a supplier in France specifically for a known and identified customer. In this arrangement, the supplier transfers the goods to a designated location or warehouse in France at the customer's request. The customer has the right to take ownership and possession of the goods from the call-off stock whenever they need them. The transfer of ownership and the VAT liability occur when the customer takes possession of the goods from the stock. At that point, the customer becomes responsible for reporting and paying the VAT on the transaction.

Both consignment stock and call-off stock arrangements have specific VAT compliance requirements that businesses need to adhere to in order to ensure proper reporting and taxation of these transactions within the framework of EU VAT regulations, including the relevant rules and documentation for intra-community movements of goods.

Quick navigation

VAT registration in France

French reverse charge

French intrastat / EC Sales List

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